Salary rate
Annual
Month
Semimonthly
Weekly
Day
Hour
Withholding
Salary
13,244 元
Income Tax
- 936 元
Housing Fund
- 1,589 元
Pension
- 1,060 元
Medical Insurance
- 265 元
Unemployment
- 66.22 元
Total tax
- 3,916 元
Net pay
* 9,328 元
Marginal tax rate
30.3%
Average tax rate
29.6%
70.4%
Net pay
29.6%
Total tax
Total tax
Net pay
The Taxberg
9,328 元
Net pay
5,212 元
Tax the employer pays
3,916 元
Tax you pay
Total tax paid
9,128 元
Did you know your employer also pays tax on your salary? It costs the employer 5,212 元 to pay you 13,244 元. In other words, every time you spend 10 元 of your hard-earned money, 6.89 元 goes to the government.
Real tax rate
49.5%
So, with you and the employer both paying tax, what used to be a 29.6% tax rate now rises to 49.5%, meaning your real tax rate is actually 19.9% higher than what it seemed at first.
Summary
If you make 158,928 元 a year living in the region of Beijing, China, you will be taxed 46,996 元. That means that your net pay will be 111,932 元 per year, or 9,328 元 per month. Your average tax rate is 29.6% and your marginal tax rate is 30.3%. This marginal tax rate means that your immediate additional income will be taxed at this rate. For instance, an increase of 100 元 in your salary will be taxed 30.25 元, hence, your net pay will only increase by 69.75 元.
Bonus Example
A 1,000 元 bonus will generate an extra 698 元 of net incomes. A 5,000 元 bonus will generate an extra 3,488 元 of net incomes.
Compare average tax
Tax per region
Region
Net pay
Average tax
Rank
Shanghai
CNY 118316
25.6%
1
Guangzhou
CNY 112361
29.3%
2
Beijing
CNY 111932
29.6%
3
North America
Country 
Net pay
Average tax
Rank
USA
CNY 134453
15.4%
1
Canada
CNY 118085
25.7%
2
Latin America
Country 
Net pay
Average tax
Rank
Guatemala
CNY 143689
9.6%
1
Costa Rica
CNY 142074
10.6%
2
Puerto Rico
CNY 141780
10.8%
3
Ecuador
CNY 138470
12.9%
4
Colombia
CNY 135193
14.9%
5
Panama
CNY 132150
16.9%
6
Chile
CNY 128531
19.1%
7
Mexico
CNY 125878
20.8%
8
Peru
CNY 122241
23.1%
9
Brazil
CNY 119277
25.0%
10
Uruguay
CNY 116517
26.7%
11
Argentina
CNY 103253
35.0%
12
Show more
Middle East
Country 
Net pay
Average tax
Rank
United Arab Emirates
CNY 150982
5.0%
1
Qatar
CNY 150982
5.0%
2
Bahrain
CNY 146214
8.0%
3
Oman
CNY 146214
8.0%
4
Saudi Arabia
CNY 143035
10.0%
5
Kuwait
CNY 141446
11.0%
6
Israel
CNY 136801
13.9%
7
Egypt
CNY 121191
23.7%
8
Lebanon
CNY 120562
24.1%
9
Turkey
CNY 92633
41.7%
10
Show more
NOTE* Withholding is calculated based on the Beijing tables of China, income tax. For simplification purposes some variables (such as marital status and others) have been assumed. This document does not represent legal authority and shall be used for approximation purposes only.